Regulations Implementing the United Nations Resolutions on Taliban, ISIL (Da’esh) and Al-Qaida

4 No person in Canada and no Canadian outside Canada shall knowingly

• (a) deal directly or indirectly in any property that is owned or controlled by or on behalf of the Taliban or any entity owned or controlled by the Taliban;

• (b) enter into or facilitate, directly or indirectly, any financial transaction related to a dealing in property referred to in paragraph (a); or

• (c) provide any financial services or any other services in respect of any property referred to in paragraph (a), to or for the benefit of, or on the direction or order of, the Taliban or any entity owned or controlled by the Taliban.